Opening ip on your own. Applying to the Federal Tax Service: subtleties and nuances

This article discusses in detail step-by-step instructions on how to open an IP on your own in 2017 without facing a number of problems and complications. It is the process of opening an individual enterprise that often becomes the start of a successful business and one's own business, but one should not forget about a number of requirements that the state imposes on those who want to build their own business empire.

Every year, the authorities review the rules for registering and opening enterprises, and this year was no exception - in order to open a sole proprietorship in 2017, you will have to familiarize yourself with the new legislative acts and the requirements of the authorities. To begin with, let's define the very concept of IP (individual entrepreneur), because it is it that underlies all further explanations.

IP is determination of an individual who has passed the registration procedure on the basis of the legislative requirements of the state, after which he has committed to doing business, but has not been registered as a legal entity. On the basis of the twenty-third article of the civil code, any citizen who is legally capable can engage in their own business activities. Many newcomers to the business have a question: how to open a sole proprietorship in 2017, and whether, in principle, the registration of an individual enterprise is necessary, because you can do without this formality.

In fact, official registration has both positive and negative sides that a businessman should take into account. An individual entrepreneur (individual entrepreneur) has the right to withdraw from the payment of tax on the income of an individual, reduce the amount of contributions to the bodies of the pension fund and the social insurance fund. In addition, after registering an IP, the range of opportunities in the field of cooperation and partnership for a businessman is undoubtedly growing. For example, companies that use only transactions with current accounts in their activities will be able to safely cooperate with an individual entrepreneur, but when working without registration, all payments to the businessman's account would have to be recorded in the expenditure side.

If you can start a business without officially registering it, then as orders and the number of customers increase, registration will still be needed. In our time, illegally working clients are unnecessary problems for large and reputable companies that are unlikely to be willing to risk their reputation for a dubious deal. From this we can conclude that if a businessman is set up for a promising and developing activity, then open a sole proprietorship in 2017 he still has to, because this will help not only expand business ties, but also significantly increase income.

However, there are certain categories of citizens for whom opening an enterprise is impossible, and this is stipulated in the federal legislation of the country. For example, if a businessman has already registered one enterprise, then registration of the second and subsequent enterprises is not allowed for him. The same applies to those businessmen who are not fully capable, and, in some cases, minors. But, at the same time, a citizen who is under the age of eighteen can open an individual entrepreneur in 2017 if he was already officially married. This rule also applies to minors working on the basis of employment contracts, if the representative is ready to issue permission to open an individual entrepreneur.

From the age of fourteen, you can register your enterprise if there is the consent of both the father and mother of the novice businessman, which is notarized. But there is also a certain number of areas of activity, for work in which the registration of an individual enterprise is simply not allowed. So, open a sole proprietorship those citizens who decide to associate themselves with work in the field will not succeed:

• Air freight or passenger transportation;
• space activities;
• Development of aviation technical means;
• Private security activities;
• Operating activities related to the production or sale of alcohol;
• Production activities or distribution of narcotic and psychotropic substances, medicinal preparations;
• Analysis of the degree of industrial safety;
• Activities that are related to the labor code, for example, foreign employment, work with investment and pension funds;
• Production activities and distribution of pyrotechnics, military equipment, weapons;
• Sale of electrical energy.

You can quickly fill out documents online with tips for free in the My Business service

How to open an IP on your own in 2017?

To open a sole proprietorship in 2017, you need to know in advance which taxation system you would like to work with, as well as highlight the types of activities with which your business will be associated, because these data will need to be indicated in the process of registering an IP. Do not forget that the initially indicated code is the main one, and it is with its help that the amount of insurance rates in the social insurance fund is determined.

New OKVED codes

In order to determine which tax payment system will be optimal, it is necessary to fully analyze the business plan and approximate income and expenses from the business. Fee for registration of IP in 2017 also varies depending on the chosen system of taxation. All payments that the entrepreneur will make are divided into four groups.

1. Fixed payments that a businessman makes on his own account to the accounts of extra-budgetary funds, which since 2016 has been 23153.33 rubles. for citizens whose income has not reached three hundred thousand rubles. If the yield is higher, then one percent of the earnings that exceeded the three hundred thousandth limit is added to the specified amount.
2. Defined payments, which are accrued on account of off-budget funds, and are deducted from the wages of subordinates. According to the law, the boss calculates a 13% tax from the salary of his subordinate.
3. Tax deductions of an additional nature, which depend on the chosen type of activity of the subject;
4. Tax deductions, which depend on the chosen tax system, according to which the IP (individual entrepreneur) conducts its work.

Do not forget that it was from the first day of this year that new OKVED code values ​​​​appeared, which should be studied by all novice entrepreneurs, because it is on the basis of this edition that citizens will be able to register their business in 2017. Even if a businessman decides to simply adjust the direction of his activity, he can only do this using new code values. Step-by-step instruction opening a business advises to enter code values ​​not only for one area of ​​work, but also for those activities that an entrepreneur may face in the future. This will help the businessman to freely expand the range of his activities without having to deal with the re-registration procedure, and without encountering problems in the inspection bodies. Moreover, the legislation allows you to specify up to fifty different code values ​​during the registration process.

OKVED code values- these are codes from the general Russian classifier, which characterizes the direction of work of an enterprise. They are always encrypted, and indicate not only the type of work that an individual entrepreneur is engaged in at a given period of time, but also possible types of activities in the future. You should not use all the allowed fifty codes - this will significantly increase the likelihood of confusion among the coefficients, and, as a result, errors. But at the same time, the entrepreneur must remember that he will be able to work only in those areas of activity that he noted in the process of registering the company. As for taxation systems, it can also be different, depending on the type of work, as well as the regional location of the registration authorities.

Each code value consists of four characters, no less, otherwise the registration procedure will not be completed successfully. And do not forget about the long-known rule, which concerns the funds earned by the entrepreneur. The main direction of the businessman's work must bring him at least sixty percent of the total income, and only one code value can correspond to this direction.

Payments vary depending on the chosen system of payment of tax liabilities, as mentioned earlier. Before how to open an individual entrepreneur on your own in 2017, it is advisable to carefully familiarize yourself with the nuances of each system in order to choose the most optimal work structure for yourself. So, there are the following options:

1. DOS, implies a general system of tax calculations;
2. Specialized types of taxation, which include simplified taxation, a single agricultural system, imputation, and a system used to fulfill agreements on the division of products.

Each system has a special approach to calculating the amount required for payment, and depending on certain rules and settings, a monthly tax calculation is formed. In order to decide on the most suitable system for paying tax liabilities, we suggest that you briefly familiarize yourself with the main parameters of each of them.

1. OSN. Before open a sole proprietorship in 2017 according to such a system, it should be noted that it will be necessary to make tax calculations on the income of each individual working in the enterprise. The amount of taxes reaches thirteen percent, VAT approaches eighteen percent, and in the event of transactions that were taxed by law, it will decrease to ten percent. It is obligatory to pay taxes on property, namely on real estate, vehicles, land and water tax calculations.
2. Simplified (USN). When working using the simplified system, the entrepreneur contributes six percent if he works on the income system, and fifteen percent if he works on the difference income minus expenses system. Simplified helps to replace tax payments, on the income of employees, in the column of income from the activities of the enterprise, on property taxes of an individual. In addition, this system has a replacement for VAT paid in the process of importing products through customs and in the execution of a partnership agreement or trust management rights to property resources.
3. Patent (PSN) can only be used if you choose open a sole proprietorship in 2017, the number of employees of which will be no more than fifteen individuals. At the same time, there are restrictions on annual income - no more than sixty million. The purchase of a patent can be carried out for at least two months, and for a maximum of a year, respectively, during this time the entrepreneur will not have to pay tax deductions as payment for the main type of work. Thanks to a patent, a businessman can avoid paying employee income tax if he conducts the work to which the patent system is applied. You can also protect yourself from paying personal property taxes, and some types of VAT, namely those that correspond to a patent.
4. Use of the unified agricultural tax (UAT) suitable only for those citizens who decide open a sole proprietorship in the field of agricultural activity. For them, it serves as a simplification for other entrepreneurs, and helps to minimize tax collections.
5. Imputation, or imputed income tax (UTII), is available only for certain groups of entrepreneurs whose activities fall under the list provided in the tax code, in article 346. In principle, there is also a similarity with the simplified tax procedure here, but the limit on the number of employees is one hundred people, and the use of the regime is available only on territory of operation of the enterprise. Besides, step-by-step instruction regulates that the use of the system by those entrepreneurs who work on the basis of a partnership agreement or manage property on a trust basis is not allowed.

If the entrepreneur, during the registration process, did not choose the mode that he considers most suitable for his business, then he is automatically charged with DOS. A variety of factors influence which regime is best to incline to, including regional affiliation, the scope of activities, the level of profitability, and the planned scale of the enterprise, and much more.

Documents required for registration of IP in 2017

In order to start your own business legally and officially, you will have to work on preparing a package of documents. Mandatory papers include:

1. Identification. It is necessary to make photocopies of the pages of the passport and sew them together. This is necessary for entrepreneurs who decide to use the mail.
2. Check for payment of the state duty, which is paid during the registration procedure.
3. A photocopy of a certificate with an identification code of a citizen, if any.
4. An application, which is drawn up in accordance with the R_21001 form, and sent to the authorities in order to register an individual entrepreneur. In some cases, a citizen who signed such a document is not able to be in the registration procedure. Then it is necessary to certify the documents in a notary's office so that the signature is confirmed, one copy is enough.
5. If an entrepreneur decides to work on a simplified tax system, he needs to attach a separate application in which he informs about the choice of this direction of the tax system. This document is drawn up using Form 26-2-1 and is submitted in two copies. After the documents are submitted, the businessman will receive a receipt stating that he has handed them over, as well as one copy will contain information about the choice of a simplified system.

The amount of state duty at the moment - 800 rubles. To obtain receipts, you can contact the official website of the tax service. Here, the required form will be automatically formulated, and payment will already be made through it in special windows or machines of any bank branch. Taking into account the widespread automation of processes, the employees of the Federal Tax Service also decided to develop the possibility of making payments via Internet resources, and this service became available quite recently. But when making payments, citizens should enter information about their identification number, as well as the address where the registration process takes place, and their data.

To open a sole proprietorship in 2017, you must carefully fill out the application, in accordance with all the rules and requirements of this year. Naturally, the application should be based on, but there can be several ways to draw up a paper. You can compose the document by hand, using black ink and capital letters. The second option is to use the official resource of the tax office, which will help you create paper correctly. But here you should be prepared for the fact that his work is not yet well debugged, so there is a high probability of error. In addition, you can turn to other online services that are excellent helpers in the formation of a complete package of papers, but here, it is likely that you will have to pay for the services of an online adviser. But you can be sure of the correctness of filling and the quality of the completed documents.

The application must include certain information about the entrepreneur, such as birthday, first name, middle name and last name, gender, citizen identification number. In addition, it is necessary to indicate passport data, the place where the citizen was born, registration, postal code, region code, citizenship, and the authorities that issued the identity card.

To open a sole proprietorship in 2017, you will also need to provide a complete list of OKVED code values, which were previously discussed. Phone numbers, both mobile and landline, are required. As for the need for stapling pages, the requirements here vary depending on the regional affiliation of the enterprise, so it is better to first clarify the information in the official bodies.

So, these are the main papers that a novice businessman will need in order to register his business, but many people have a question, what is the complete list of documentation required in order to open a sole proprietorship. Let's highlight the most important ones:

1. Check for payment of state duty;
2. Photocopy of the passport of a citizen of Russia. If a citizen personally submitted a document, then it is possible not to notarize it;
3. Application drawn up using form R_21001;

It is these documents that are necessary for an adult and capable citizen in order to open a sole proprietorship in 2017. If we are talking about a person who has not reached the age of majority, then there is a need for a notarized permission from the father and mother, as well as confirmation that the citizen has official employment, or is married. But foreign citizens, in order to open a sole proprietorship in 2017 on the territory of our country, you will need to collect more documents. These include:

1. Application drawn up in the form R_21001;
2. A photocopy of a document that confirms the place where the citizen was born, as well as the date of his birth, this may be a birth certificate or some other document;
3. Photocopy of identity cards;
4. Photocopy of papers that give the right to reside in the country to a foreign citizen;
5. A photocopy of a document confirming the permanent place of residence of a foreigner;
6. Check for payment of eight hundred rubles on account of the state duty;

Foreign citizens should remember that without this package of papers open a sole proprietorship in 2017 they won't succeed.

The application document includes five pages, and mandatory information about the entrepreneur, his contacts, passport number and series, code values ​​for types of activities and identification number. Be sure to fill out the paper neatly, clearly, in block letters, without corrections.

Step-by-step instruction also implies a separate item that characterizes the payment for all services related to the registration of an individual enterprise. If a businessman decides to completely carry out the procedure on his own, then he will not have to pay anything except a fee. Money is deposited through a bank, and a check for payment must be attached to a package of papers. In addition, you may need the services of a lawyer to certify the document, which will cost about three hundred and fifty rubles. The lawyer will not only certify the paper, but also check whether you have drawn up and executed it correctly, which will help to avoid problems in the registration authorities.

After your business is registered, you will need to have certain papers in your hands confirming the fact of registration. It is difficult to say how quickly the registration procedure is completed, because a lot also depends on the regional affiliation of the FTS branch, but most often tax officials fit within a five-day period. Information on the date of receipt of documents can be found in the receipt received during the delivery of papers. If the businessman can't come to get his papers. Employees of the tax office will send them to him by mail.

After the registration procedure is completed, step-by-step instruction registration of IP regulates the issuance of the following documents to the entrepreneur:

• OGRNIP, namely a document confirming the registration of an individual as an individual entrepreneur;
• Certificate of registration of the entrepreneur with the tax authorities;
• A document issued from the unified state list of individual entrepreneurs, namely the USRIP;
• A document on the registration of the entrepreneur in the bodies of the pension fund, according to the place of his residence;
• Document on the assignment of statistical codes by Rosstat;

Only when all the listed papers are collected, they should be sent to the tax office. But sometimes the tax service simply does not issue a complete list of documents, in order to get the missing papers, you will need to send information that the businessman was registered as an entrepreneur to the pension fund authorities. Here, employees will have to draw up all the necessary documents and send them to the entrepreneur by mail. If the entrepreneur still has not waited for the missing papers, he will have to personally go to the department of the fund, taking with him a document on the registration of the enterprise, both a photocopy and the original version, as well as the TIN and a certificate from the pension fund.

Before submitting documents, it is necessary to determine where exactly one or another certificate or report will be sent. The choice of the tax authority is carried out on the basis of the registration of a citizen, but if there is no registration, then it can be based on the place where the entrepreneur lives. Submission of papers is allowed, both remotely and directly, and in the latter version, paperwork is allowed through a multifunctional center that has long been operating in megacities. If we talk about remote filing, then here a businessman can use both regular mail, while indicating the value characteristics of the item and its contents, and e-mail, the official resource of the Federal Tax Service will help you figure out the rules for using it.

By the way, this year the deadlines for obtaining documentation on the registration of an individual enterprise have been reduced to three days, but this applies only to those citizens who do not have any questions about their papers. EGRIP will also be issued to the businessman, along with a certificate of registration of the enterprise.

In some cases, entrepreneurs may be denied registration of a business, but this is allowed only in cases strictly specified in the legislation. These include:

1. The entrepreneur made a number of mistakes in the process of filling out the documents, or provided an incomplete package of documentation that is needed to complete the registration of the enterprise;
2. The businessman has chosen a forbidden line of work;
3. The entrepreneur sent the documentation to that department of the tax service, which does not correspond to his registration data;
4. The businessman already has a registered enterprise, and he has not liquidated it;
5. The court ruled to ban the businessman from doing business;
6. If earlier than a year ago an enterprise registered in the name of a businessman was declared bankrupt, or closed on a forced basis.

In any other situation, the tax authorities do not have the right to refuse to register an individual enterprise. if an entrepreneur plans to engage in activities without involving hired labor, then he does not need to register with a pension fund or social insurance fund. If a businessman plans to hire workers, conclude agreements with contractors of services and works, then registration with the funds is mandatory. In the person of the payer of a certain amount of the contribution. If the work is organized on the basis of the temporary involvement of subordinates, then such registration will have to be done only if there is a clause on insurance against injuries. In addition, you will need to register with the pension fund authorities.

After the entrepreneur receives all the documents that confirm his right to run his own business, the main thing is not to forget about the regular payment of tax obligations, documentation and reporting. It is most convenient to conduct some settlement transactions in the form of a cashless payment. Why experts advise to open your current account in any banking organization. Moreover, an entrepreneur will not be able to conclude a deal for an amount greater than one hundred thousand rubles without such an account.

To issue an invoice, you need to develop your own stamp for the enterprise, and if such a stamp is already certified and used, then without it, certification of the paper by hand can no longer be attributed to a full-length one - an impression is needed. If the field of activity of the enterprise provides for cash or cashless payments, then it is necessary to acquire a cash register. But at the same time, some taxation systems and types of work involve alternative solutions, but you can learn more about this in the characteristics of regimes and systems.

Innovations and changes in 2017

As for the general principles of registration of individual enterprises, there are no significant changes in this area. Cancellation of certificates of state registration of individual entrepreneurs from January 1, 2017, although it has entered into force, these papers are still actively used by citizens and regulatory authorities. The authorities have taken up the fight against violations in the field of entrepreneurial activity, and therefore have tightened certain levels of responsibility. For example, if the documentation of an entrepreneur raises doubts with the control authorities, then they can delay the procedure for thirty days until a thorough check is completed. But those who have already been noticed at least once in violations may not go through the registration process at all.

In addition, the strengthening of control measures is also visible in other areas, for example, if a businessman has presented false information for the first time, then he can already be fined up to ten thousand rubles. And if a figurehead was used to register an individual entrepreneur, then now it is enough for him to write a statement, and this will already become the basis for recognizing the businessman's actions as unlawful. The presence of a stamp, which we just talked about, has ceased to be mandatory this year. That is, whether the enterprise will have its own seal or not is up to the founder to decide, both decisions are not a violation of the law. If we consider the presence of a stamp on the part of partners, then of course it makes the company more solid and inspires confidence in the counterparty.

The standard stamp contains the data of the entrepreneur, his regional affiliation, identification number, company name and OGRNIP. Sometimes the seal is diluted with the company logo, if any. As for the current account, it is especially needed for entrepreneurs with a remote type of cooperation and partnership.

The modern portal of public services also allows you to register your individual enterprise. The main positive aspect of such registration is that the citizen's application stays in the queue for no more than fifteen minutes, and immediately gets into processing. But the time to fill out the application is limited to twenty minutes. However, it will take longer to process the application than if the entrepreneur personally came to the tax service.

Registration of an individual enterprise has positive and negative sides, like all other legal forms. The most important disadvantage is that a businessman will have to be fully responsible for his activities with the entire property base that he owns. In addition, many areas of activity are closed to the entrepreneur, which also does not always become a plus for the businessman. As for the payment of contributions, it is carried out regardless of whether the entrepreneur is currently working or not. But there are also positive aspects, for example, in terms of simplified registration of the legal form. An individual entrepreneur submits fewer reporting documents, including those for accounting, and administrative fines are much less than those of legal entities.

An individual entrepreneur can immediately add income to his property, and decision-making is possible without drawing up protocols. In addition, legal entities are required to form an authorized capital, but an entrepreneur can do without these operations.

Karolina Emelyanova

If you are on this portal for the first time, but are interested in the issues of registering an LLC and an individual entrepreneur, then you can get answers to any questions on opening an LLC or an individual entrepreneur using free consultation service on business registration:

STEP 0. General information about IP

IP is a sole trader. And an individual entrepreneur, from the point of view of the law, is an individual registered in the manner prescribed by law, having the right to conduct entrepreneurial activity (i.e. business) without forming (creating, establishing) a legal entity (LLC, CJSC, etc.) . In other words, this is the same physicist, but with legal rights to conduct commercial activities.

An alternative to registering an individual entrepreneur is registering an LLC, where an individual also acts as the sole founder. In Russian practice, 75% of established limited liability companies are just LLCs created by a single individual.

When choosing between opening an IP and an LLC in 2019, it is worth assessing the scale of the planned business and possible risks. If, as part of this business, you do not plan to take large loans from banks or other funds, if the risks of burning out and remaining with debts are minimal, then, of course, you should register yourself as an individual entrepreneur, because. for individual entrepreneurs, the procedures for registration, termination of activities and reporting are simpler, and taxation is in many cases more profitable.

However, An individual entrepreneur is liable to his creditors and for his obligations with ALL ITS PROPERTY (with the exception of the list of property that cannot be foreclosed, for example, the only housing), even if it does not participate in entrepreneurial activities.

In the case of an LLC, the situation is somewhat different: a legal entity risks (that is, bears financial responsibility) only within the limits of the funds and property that are on the balance sheet of the enterprise. At the same time, you need to know that if the organization is brought to bankruptcy due to the actions of the participant, then he can be brought to subsidiary (additional) liability by the court. In this case, the participant will repay the debts of the LLC from his personal property.

STEP 1. Choose a method of registering an IP

To register you as an individual entrepreneur, you need to go through the state registration procedure with the relevant registration authority of the Federal Tax Service at the place of your registration/residence.

You can complete the IP registration procedure in any of the following ways:

Register an individual entrepreneur in 2019
We advise novice entrepreneurs to go through the procedure for registering an individual entrepreneur on their own. This is quite simple, and will give you the first experience of interacting with the tax authorities.

Register an individual entrepreneur with the help of professional registrars
Registrars will not only prepare registration documents, but also advise on taxation issues, if necessary, submit and receive documents to / from the registration authority without your presence, help you quickly open a current account (in addition, they will offer accounting services, printing, credit, a cup of coffee, etc.). d.).

In this table, we compared the pros and cons of both options for registering an IP:

Actions	Price	pros	Minuses
Registering an individual entrepreneur	800 rub.	Gaining experience in preparing documents and communicating with registration authorities. No costs for registrar services, as well as time, if registration is carried out using the service of the Federal Tax Service "Online registration of IP" or our service.	Not detected if you follow the elementary rules of registration.
Registration of IP through registrars	Price for registrar services from 200 to 5 thousand rubles 800 rub.- state duty for state registration of IP	You can become an IP from the comfort of your couch. Saving time on printing and opening an account.	You will have a superficial knowledge of the registration procedure. The risk of leaving your passport data is not clear to anyone. The need for additional costs.

When preparing yourself, you need to bear the following costs:

* - printing and invoice for individual entrepreneurs are not obligatory, therefore the total cost of registration is equal to the amount of the state duty, i.e. 800 rubles.

STEP 2. IP name

According to the legislation in entrepreneurial activity, only a legal entity can have a beautiful and impersonal name. An individual entrepreneur is an individual, therefore, this person should be named in official documents (on a seal, in checks, on letterheads, etc.) by his full name, for example, IP Ivanov I.I.

However, an individual entrepreneur may register a trademark or service mark, or use a commercial designation that does not need to be registered.

The simplest option is, of course, the use of a commercial designation that is used to individualize the property complex, for example, the Romashka cafe, the U Beaver restaurant, the Chanterelle dry cleaner, etc. In turn, a trademark serves to individualize goods, and a service mark - to individualize services (the last two marks must be registered separately).

STEP 3. Place of registration of IP

In sheet A of the application R21001, 57 OKVED codes can be entered, but if one sheet A is not enough to indicate all types of proposed activities, it is allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business on all of them, but one type of activity must be selected as the main one.

If you prepare documents through our service, then at the step you will be offered a choice from a drop-down list with codes and a search string. Please note that for inclusion in the application, you must select only those codes that consist of 4 or more digits.

STEP 5. Fill out an application for registration of an individual entrepreneur in the form P21001

Please note: from April 29, 2018, the applicant must indicate his email address in the application for registration. Documents confirming the fact of registration (the USRIP or Unified State Register of Legal Entities, charter with the IFTS mark, tax registration certificate) are sent by the inspectorate not in paper form, as before, but in electronic form. Paper documents, in addition to electronic ones, will only be available at the request of the applicant.

To complete the application using the appropriate software or service, we recommend:

1. 
   This service will allow you to apply for registration as an individual entrepreneur and pay the state duty online. To obtain documents confirming your registration as an individual entrepreneur, you will need to come to the appropriate registration authority.
2. 
   With the help of our service, you can prepare a complete set of documents for registering an individual entrepreneur, print them out and take them to the registration authority. To work with the service, you only need to register on your e-mail box.

Below is an example of filling out form P21001 for a fictitious businessman Ivanov I.I. from Volgograd.

Please note that persons who are not citizens of the Russian Federation fill in the data on the document authorizing a residence permit or temporary residence. Foreigners and stateless persons must also additionally fill out paragraph 1.2, but in Latin. Russians do not fill out clause 1.2.

Examples of filling pages:

• Form 21001. Page 1. The basic data of the future entrepreneur are indicated.
• Form 21001. Page 2. The place of registration according to the passport and passport data are indicated.
• Form 21001. Page 3. The types of activities that the future entrepreneur will be engaged in are indicated.
• Form 21001. Page 4. Page with the signature of the applicant. Signed most often in the registration authority when submitting documents or at the notary, if the documents are submitted by another person.

When preparing the application yourself on a computer, be sure to pay attention to the type and size of the font. According to the Federal Tax Service Requirements, all data must be entered only in capital letters in Courier New font, 18 points high. You can check the correctness of the font in the completed and printed application P21001 by laying on top of another sheet of paper with 18 point Courier New capital letters printed on it (as a reference), and compare their sizes in the light.

STEP 6. We pay the state duty for registration of IP

You can pay the state duty for registering an individual entrepreneur as follows:

1. electronic payment within the framework of the online service of the Federal Tax Service for registration of IP;
2. or fill in the form manually. To do this, you will need to find out the details of your registration authority. You can find out the details on the website of the Federal Tax Service or directly at your registration authority;
3. or use the service of the Federal Tax Service for generating a receipt for paying the state duty for registering an individual entrepreneur;
4. or use, which will prepare you a receipt for payment of the state duty for registering an individual entrepreneur along with other documents.

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

What to do if you are denied registration of an individual entrepreneur or LLC? From October 1, 2018, the applicant can again apply for registration of an individual entrepreneur or LLC. You must contact the IFTS within three months after the decision to refuse, and this can be done only once.

ABOUT a sample receipt for payment of state duty is available in the section .

STEP 7. Choose a taxation system

The tax regime or system of taxation is a certain procedure for paying taxes. For individual entrepreneurs in Russia, there are five, differing in tax burden, reporting and activity restrictions. The wrong choice of taxation system at the start can significantly affect the reduction in profits from the business.

The most popular taxation system for start-up entrepreneurs is the simplified tax system. If you are using our , then at step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare you a notification about the transition to simplified taxation along with the rest of the documents. Most inspections request two copies of the notice, but some IFTS require three. One copy will be returned to you with a stamp from the tax office.

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

After registering an IP, you can also go to UTII or SIT if your activity falls under these tax regimes. In addition, it is possible to combine such modes as USN and UTII, USN and PSN, USN and ESHN.

To calculate the tax burden in different modes, we recommend contacting professionals. Our users have a unique opportunity to receive free one hour consultation on the choice of tax regime from 1C specialists:

For more information about individual entrepreneur taxes, as well as individual entrepreneur insurance premiums (with examples, with sample documents and recommendations), read the relevant articles: And .

STEP 8. We find the IP registration authority

State registration of an individual entrepreneur is carried out at the registration authority at the place of his (IP) residence, that is, at the place of registration indicated in the passport. If there is no place of registration in the passport, then registration of an individual entrepreneur can be carried out at the registration authority at the place of residence of the individual entrepreneur. In large cities, there are special registering IFTS, in Moscow, for example, this.

To determine your registration authority at the place of your registration or stay, we recommend that you use the service of the Federal Tax Service "Determining the details of the Federal Tax Service, the state registration authority of legal entities and / or individual entrepreneurs serving this address".

STEP 9. Take a break and count the received documents

Since IP registration is the simplest of all registrations, then you will not have very many documents:

1. application for registration in the form P21001 - 1 copy;
2. receipt of payment of state duty - 1 copy;
3. a copy of the main identity document (Russian passport, if you are a citizen of the Russian Federation) - 1 copy;
4. notification of the transition to the simplified tax system - 3 copies.

In addition, when preparing an application P21001, it is necessary to mark the corresponding box on sheet B. Put the value “2” (issue to the applicant or a person acting on the basis of a power of attorney) instead of “1” (“issue to the applicant”).

STEP 12. We check the documents and submit them for registration

Collect all the documents, do not forget to pay the state duty for registering an individual entrepreneur, and submit them to the registering tax office. Before submitting documents, be sure to double-check all documents and the data indicated in them. Additionally, we recommend that you familiarize yourself with (partially, these reasons intersect with refusals to register individual entrepreneurs).

Compliance with the above rules will help you avoid mistakes when preparing registration documents, but regional specifics (when local tax authorities may impose requirements that are not explicitly prescribed in laws) cannot be ruled out. Available to our users free document verification service for business registration 1C specialists:

When submitting documents to the registration authority, do not forget:

1. sign an application for registration in the form P21001 in the presence of an employee of the registration authority (if he and you forget about it, there will be a refusal);
2. get a receipt from the FTS officer with a list of documents submitted by you.

STEP 13. We receive registration documents

It is no more than 3 business days. In case of successful registration, the IFTS sends to the applicant's e-mail a record sheet of the Unified State Register of Individual Entrepreneurs in the form No. P60009 and a certificate of registration with the tax authority (TIN), if it was not received earlier.

Attention! After receiving the documents, carefully check all your data indicated in the extract from the USRIP. If you find an error, you must contact the employee who issued the documents to you to draw up a protocol of disagreements. Mistakes made through the fault of the registration authority will be promptly and free of charge corrected. Later detection of errors may lead to their correction through the procedure for making changes to the IP information.

STEP 14. After registration

If the registration was successful, and we have no doubt about it, then congratulations! All that remains to be done now is:

• register as an employer with the Pension Fund and the Social Insurance Fund, if you have employees;
• get ;
• make a seal;
• open in a bank

  The calculator will select the most advantageous banking offer for settlement and cash services for your business. Enter the volume of transactions that you plan to make per month, and the calculator will show the rates of banks with suitable conditions.

At the beginning, all entrepreneurs have a completely logical question: what if the IP is not registered and works as an individual. What then?

This situation is acceptable. But you will pay all taxes on income received as a physical. face. Also, no one has canceled the article “illegal entrepreneurial activity”, which involves punishment for the systematic receipt of income without proper registration with the tax authority. This responsibility is provided for both by the administrative code (CAO RF, Article 14.1) and the criminal code (CC RF, Article 171).

Therefore, we will not consider this moment, but will proceed immediately to the procedure for opening an IP.

Step 1. Choose a taxation system

The taxation system is an extremely important component of the work of any entrepreneur. It is the taxation system that will determine the amount of funds and the frequency of their payment to the state treasury. Accordingly, your final profit, which you put in your pocket, will depend on this.

So, there are several taxation systems. Each name is decorated with a link, by clicking on which you can learn more about the system.

Each type of activity has its own digital code. As a rule, it consists of 4, 5 and 6 digits, separated in pairs by dots.
They classified its public services in order to collect and organize information about the types of activities that entrepreneurs are engaged in.

IMPORTANT! When choosing OKVED, the main thing to be guided by is to enter as many codes as you consider the maximum possible for yourself.

Example. You have decided to sell jewelry. But your brother Valera is a roofer, not an individual entrepreneur. And this means that you can potentially use your individual entrepreneur to provide roofing services, but you will need a different activity code, different from the sale of jewelry, namely, a code for the provision of construction services.

If it turned out such a situation that you connected to your business an activity that was not indicated in the initial documents, you can add it there later using . Not such a difficult event, but completely useless, since everything can be made initially.

Thus, if there is at least some small chance that you will engage in several types of business for your activities, you need to find the codes for these types and enter them in the registration application, which will be discussed below.

Step 3. We draw up an application for registration of an individual entrepreneur with a tax authority

And immediately important information:

An application for opening an individual entrepreneur must be submitted to the tax office that is attached to your area. If you come to any, you will be directed “to the place of registration” one way or another.

For the preparation of the application, you can contact any lawyer or tax consultant. For this simple work, of course, they will take a bribe from you, approximately from 500 to 2000 rubles, depending on the impudence of the employee and the region of residence.
And since the job is easy, why not do it yourself?

Pay attention! The data in the application for registration of IP must necessarily match the passport!

You will sign the application in the presence of the tax inspector, leave the signature field on page 004 empty! Either the signature must be notarized (this applies when applying remotely).

You should also pay attention to the fact that it is impossible to enter something by hand into the form filled out on the computer and printed out (of course, except for the personal signature that is put when applying for opening an IP). Those. it is impossible to indicate one OKVED code in a computer way, print it out, and add the rest with a pen. The application itself can be filled out either by hand (with black ink), or typed using the keyboard in the appropriate program and then printed out.
We have posted both filling options.

Step 4 Optional. Going straight to USN

In order not to strain ourselves once again later, we will immediately switch to the most popular tax regime, which is used by most small entrepreneurs. Even if you have plans in the future to create a holding for sewing hats with earflaps and enter the trading exchange with your shares, still start with a simplified one. It is she who will make it possible to avoid the initial accounting red tape and pay instead of all taxes - 6%. Or 15% (), if you take the expense part as an offset, of course, if it is large and can be documented.

Remember, simplistic people submit a declaration once a year (by April 30).
However, all this is true for individual entrepreneurs who do not have registered employees. If they exist, there is an obligation to report for them as well.

So, in order to immediately switch to the simplified tax system when registering an individual entrepreneur, you must fill out the appropriate

The application is simple and does not require any specific knowledge. Just follow the instructions for filling out, which is contained in the link, and a well-written application for the transition to the simplified tax system will boldly fall into the package of documents that you will take to register an individual entrepreneur.

Step 5. State duty for opening an IP

This step is the last preparatory before going to the tax office. Without a receipt for payment of the state duty, documents for registration will not be accepted from you.
At the moment, the registration fee is 800 rubles. Subsequently, it can be changed, of course, in the direction of increase.

To make a receipt, go to the page. It details how to create a receipt, which can then be taken to any bank and make a payment using the appropriate details.

This step is absolutely simple, but very important and, of course, mandatory.

Step 6. Collection of documents for registration of IP

So, before you go to a state institution to register yourself as an individual entrepreneur, put all the documents in front of you and check them:

1. Passport of a citizen of the Russian Federation.
2. Application for registration of an individual as an individual entrepreneur.
3. Receipt of payment of state duty.
4. Application for the transition to the simplified tax system (in the event that you immediately switch to it).
5. TIN (Taxpayer Identification Number).

Step 7. We go to the tax office

This step has recently undergone drastic changes in terms of the convenience of providing the service of registration by state bodies of an individual as an individual entrepreneur.

Yes, you can come to the tax office at the place of actual registration and stand in line (most often electronic), and submit all documents to the tax inspector. You can find out which tax office serves you by clicking on the link.
But it's much easier to do it all through the MFC(Multifunctional Center), of which a lot have recently appeared in almost all cities of the country.

This is done as follows:
Go to any search engine and type the query “MFC Kazan” (instead of Kazan, of course, indicate your locality), then go, as a rule, to the first link in the search results.
On the site, look for the branch of the MFC, which is located closer to your home. If you haven’t found it, call the number listed there and ask which MFC you would like to contact.
Come there at any time with the entire package for registering an individual entrepreneur and take the appropriate electronic queue coupon.
Since these centers were created not so long ago, most of the disadvantages of the so-called “paper bureaucracy” were taken into account, and many people who have already used the MFC were satisfied with the services provided.

However, it should be noted that not all MFCs can provide the service of receiving your documents for opening an IP. This needs to be clarified in each individual institution of this kind. But, fortunately, they are a minority.

Step 8. We receive documents

After 3-5 days (if you submitted applications directly to the tax office), or after 5-8 business days (if you submitted to the MFC), you come for documents confirming the right to conduct business.

The list of documents that will be provided to you includes:

The most important document giving the right to conduct business activities is OGRNIP(Main State Registration Number of an Individual Entrepreneur).
It is on the basis of the State Registration Certificate that contracts, acts and other documents are drawn up and signed that secure business relations.

Will definitely issue extract from USRIP, where the OKVED codes mentioned above will be indicated, among other things. Any changes can be made to this statement, but by sending a corresponding application. He was also talked about.

Notice of registration with the FIU(Russian Pension Fund) and FFOMS(Federal Compulsory Medical Insurance Fund). Specifically, these documents may not be issued, but it is better to have them on hand, so you will have to contact the local territorial offices of the MHIF and the Pension Fund.

The last document is certificate of assignment of statistics codes of Rosstat. In general, once every few years (this time period changes quite often, so we do not write specific numbers), you have to submit a report to the statistics authorities. As a rule, they themselves will remember you and send the relevant papers to the place of registration.

Put all these documents in a special folder, each in a separate file, in order to quickly have access to a particular document.

To sum up, in the end, how much does it cost to open a sole proprietorship:

And remember! Any notifications, letters, requests coming from government agencies should not be ignored! Try to respond to them as quickly and efficiently as possible.

Approach the issue of filling out an application for registration of an IP with all responsibility. The new P21001 form is machine-readable, which means that any deviation from the standard may result in refusal of registration. In case of refusal, the application will have to be filled out and resubmitted, as well as the state fee must be paid again.

Necessary documents for filling out an application for registration of IP:

- download the application form for state registration of an individual as an individual entrepreneur in the form P21001;

– passport or passport data;

- TIN (if any).

Sample application R21001 for registration of IP in 2019:

2. On page 2 of the application, we indicate the address of the place of registration and passport data. You can find out the index by address using . The following applications are also approved for mandatory use by the requirements for the execution of documents:

When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not full.

3. On sheet A of the application, we enter the OKVED codes of the types of activities that we are going to engage in. One code must contain at least 4 digits. Additional codes are entered line by line from left to right. Preliminarily familiarize yourself with the types of activities prohibited for individual entrepreneurs.

4. On Sheet B of the application, we indicate the procedure for issuing documents and a contact phone number. Fields Full name and the applicant's signature are filled in only by hand in black ink in the presence of a tax inspector when applying for state registration. It is not required to certify your signature with a notary when personally submitting documents for registration of IP.

We print out the finished application P21001 in one copy. Double-sided printing of the application is prohibited. Completed application sheets do not need to be stapled or stapled.

If you have any difficulties filling out the P21001 application form or you are afraid of making a mistake and getting a refusal, use the free online service for preparing documents for registering an individual entrepreneur in 15 minutes. This service will help you prepare documents for registration of IP without errors for free.

Received after state registration the right to conduct entrepreneurial activities. Illegal business entails.

Registering an individual entrepreneur is a simple process, you can go through it yourself or by contacting professional registrars for help. Our step-by-step instructions for registering an IP for beginners in 2019 will show you how to open an IP for free and quickly.

Step 1. Choose a method of registering an IP

Registration of IP takes place at the tax office at the address of the place of residence (registration in the passport), and in its absence, IP is opened at the address of temporary registration. If you do not have the opportunity to contact the tax office at the place of registration, you can use. For users located in Moscow, this service is available on a turnkey basis and is provided in three working days (the digital signature is already included in the price, after clicking on the button, select "register IP"):

So that you can decide whether you will prepare the documents yourself or prefer "turnkey registration", we compare in Here are the pros and cons of both options:

Characteristic	Self-preparation	Registrar Services
Description	You will independently fill out the application P21001 and prepare a package of documents for submission to the Federal Tax Service	The registrars will complete the application for you and issue the necessary documents. If you wish, they will provide a service for submitting documents to the registering Federal Tax Service and / or receiving them
	Gaining experience in preparing business documents and communicating with registration authorities. Saving money on registrar services and time if registration is done using .	To receive registration documents, you do not have to spend effort on their preparation. Most registrars give a guarantee of the return of funds to pay the state duty if the failure of the Federal Tax Service was due to their fault.
	Missing if you follow the registration rules and use our tips.	Additional expenses; the need to transfer passport data; lack of experience of interaction with the FTS.
	State duty - 800 rubles; the cost of notarial registration, if you do not apply to the tax office personally - from 1000 to 1300 rubles.	Services of registrars - 1000 to 4000 rubles; state duty - 800 rubles; expenses for notarial registration - 1000 to 1300 rubles.

Step 2. Select activity codes according to OKVED

Before filling out an application for opening an IP, decide what kind of business you will do. Entrepreneurial activity codes are selected from a special classifier, use ours for this. If you use to prepare documents, then a drop-down list will be offered to you, which will make your work on choosing codes even more convenient.

On one sheet A of the application, 57 activity codes can be indicated, and if one sheet is not enough, then it is allowed to fill in additional ones. Only those OKVED codes that contain 4 or more digits are indicated. Choose one code as the main one (the type of activity for which the main income is expected), the rest will be additional. You are not required to operate on all of the specified codes, but we recommend registering only those codes that you plan to work on. In the future, if you change the direction of the business, you can add them.

Step 3: Fill out the P21001 application

An application for the transition to the simplified tax system must be submitted within 30 days after the opening of the IP, but this can also be done when submitting documents for registration.If you decide to register an individual entrepreneur using our service, the program will prepare an application for you to switch to simplified taxation.

Step 6. Collect a package of documents and submit it to the registration authority

Check that to open an IP you must have the following documents prepared:

• application for registration of an individual entrepreneur in the form P21001 - 1 copy;
• receipt of payment of state duty - 1 copy;
• copy of the main identity document - 1 copy;
• notification of the transition to the simplified tax system - 2 copies, (but some IFTS require 3 copies);
• power of attorney, if the documents are submitted by an authorized person.

If the method of submitting documents is through a proxy or by mail, then the application P21001 and a copy of the passport must be notarized .

To open an IP, the following documents are additionally required:

• a copy of the RWP or permanent residence document - 1 copy;
• notarized translation of a foreign passport - 1 copy.

You can find out the address of the tax office where the IP is registered at your place of residence or stay, you can through the service of the Federal Tax Service . When submitting documents, you will receive a receipt from the registering authority on the acceptance of an application for creating an IP.

Step 7. After registering an IP

In 2019, it is no more than 3 working days after the submission of documents. In case of successful registration, the IFTS sends to the applicant’s e-mail in electronic form a record sheet of the Unified State Register of Individual Entrepreneurs in the form No. P60009 and a certificate of registration with the tax authority (TIN), if it has not been received earlier. You can get paper documents only at the request of the applicant at the IFTS or MFC.

Congratulations, you are now a sole trader! We hope that our step-by-step instructions for registering an IP in 2019 helped you!

What to do if you are denied registration of an individual entrepreneur or LLC? From October 1, 2018, the applicant can again apply for registration of an individual entrepreneur or LLC. You must contact the IFTS within three months after the decision to refuse, and this can be done only once.

Are you planning to start your own business? Don't forget to reserve your checking account. To select a current account, try our bank rate calculator:

The calculator will select the most advantageous banking offer for settlement and cash services for your business. Enter the volume of transactions that you plan to make per month, and the calculator will show the rates of banks with suitable conditions.